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Anoka County City of Lino Lakes
<br />water, gas, crude oil, or petroleum products; and (iii) not described in clause (3), and all railroad operating
<br />property has a class rate as provided under clause (1) for the first tier of market value and the remaining market
<br />value. In the case of multiple parcels in one county that are owned by one person or entity, only one first tier
<br />amount is eligible for the reduced rate.(3) The entire market value of personal property that is: (1) tools,
<br />implements, and machinery of an electric generation, transmission, or distribution system; (ii) tools, implements,
<br />and machinery of a pipeline system transporting or distributing water, gas, crude oil, or petroleum products; or (iii)
<br />the mains and pipes used in the distribution of steam or hot or chilled water for heating or cooling buildings, has a
<br />class rate as provided under clause (1) for the remaining market value in excess of the first tier.(b) Employment
<br />property defined in section 469.166 during the period provided in section 469.170, shall constitute class 3b.
<br />The class rates for class 3b property are determined under paragraph (a).
<br />Subd. 24a.[Repealed, 1 Sp2001 c 5 art 3 s 96]
<br />Subd. 25. Class 4. (a) Class 4a is residential real estate containing four or more units and used or held for use
<br />by the owner or by the tenants or lessees of the owner as a residence for rental periods of 30 days or more,
<br />excluding property qualifying for class 4d. Class 4a also includes hospitals licensed under sections 144.50 to
<br />144.56, other than hospitals exempt under section 272.02, and contiguous property used for hospital purposes,
<br />without regard to whether the property has been platted or subdivided. The market value of class 4a property has
<br />a class rate of 1.25 percent.(b) Class 4b includes:(1) residential real estate containing less than four units that
<br />does not qualify as class 4bb, other than seasonal residential recreational property;(2) manufactured homes not
<br />classified under any other provision;(3) a dwelling, garage, and surrounding one acre of property on a
<br />nonhomestead farm classified under subdivision 23, paragraph (b) containing two or three units; and(4)
<br />unimproved property that is classified residential as determined under subdivision 33.The market value of class
<br />4b property has a class rate of 1.25 percent.(c) Class 4bb includes:(1) nonhomestead residential real estate
<br />containing one unit, other than seasonal residential recreational property; and(2) a single family dwelling, garage,
<br />and surrounding one acre of property on a nonhomestead farm classified under subdivision 23, paragraph
<br />(b).Class 4bb property has the same class rates as class 1a property under subdivision 22.Property that has
<br />been classified as seasonal residential recreational property at any time during which it has been owned by the
<br />current owner or spouse of the current owner does not qualify for class 4bb.(d) Class 4c property includes:(1)
<br />except as provided in subdivision 22, paragraph (c), real property devoted to temporary and seasonal residential
<br />occupancy for recreation purposes, including real property devoted to temporary and seasonal residential
<br />occupancy for recreation purposes and not devoted to commercial purposes for more than 250 days in the year
<br />preceding the year of assessment. For purposes of this clause, property is devoted to a commercial purpose on
<br />a specific day if any portion of the property is used for residential occupancy, and a fee is charged for residential
<br />occupancy. In order for a property to be classified as class 4c, seasonal residential recreational for commercial
<br />purposes, at least 40 percent of the annual gross lodging receipts related to the property must be from business
<br />conducted during 90 consecutive days and either (i) at least 60 percent of all paid bookings by lodging guests
<br />during the year must be for periods of at least two consecutive nights; or (ii) at least 20 percent of the annual
<br />gross receipts must be from charges for rental of fish houses, boats and motors, snowmobiles, downhill or cross -
<br />country ski equipment, or charges for marina services, launch services, and guide services, or the sale of bait
<br />and fishing tackle. For purposes of this determination, a paid booking of five or more nights shall be counted as
<br />two bookings. Class 4c also includes commercial use real property used exclusively for recreational purposes in
<br />conjunction with class 4c property devoted to temporary and seasonal residential occupancy for recreational
<br />purposes, up to a total of two acres, provided the property is not devoted to commercial recreational use for more
<br />than 250 days in the year preceding the year of assessment and is located within two miles of the class 4c
<br />property with which it is used. Owners of real property devoted to temporary and seasonal residential occupancy
<br />for recreation purposes and all or a portion of which was devoted to commercial purposes for not more than 250
<br />days in the year preceding the year of assessment desiring classification as class 1c or 4c, must submit a
<br />declaration to the assessor designating the cabins or units occupied for 250 days or less in the year preceding
<br />the year of assessment by January 15 of the assessment year. Those cabins or units and a proportionate share
<br />of the land on which they are located will be designated class 1 c or 4c as otherwise provided. The remainder of
<br />the cabins or units and a proportionate share of the land on which they are located will be designated as class
<br />3a. The owner of property desiring designation as class 1c or 4c property must provide guest registers or other
<br />records demonstrating that the units for which class 1c or 4c designation is sought were not occupied for more
<br />than 250 days in the year preceding the assessment if so requested. The portion of a property operated as a (1)
<br />restaurant, (2) bar, (3) gift shop, and (4) other nonresidential facility operated on a commercial basis not directly
<br />related to temporary and seasonal residential occupancy for recreation purposes shall not qualify for class 1 c or
<br />4c;(2) qualified property used as a golf course if:(i) it is open to the public on a daily fee basis. It may charge
<br />membership fees or dues, but a membership fee may not be required in order to use the property for golfing, and
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